PAYE66016 - employment maintenance: bulk transfers: bulk scheme transfer lists – old office (Action Guide)


To deal with a bulk transfer of records in the old office, follow steps 1 - 57 below. The guide is presented as follows

Initial actionSteps 1 - 10
Action on receipt of Bulk Transfer ListSteps 11 - 20
Action by appropriate officer on Bulk Transfer ListsSteps 21 - 30
Action on receipt of Bulk Transfer - Old District Exception ListSteps 31 - 32
Action by appropriate officer on Bulk Transfer – Old District Exception ListSteps 33 - 45
Action on receipt of Taxpayer Printout Schedule D Details – Bulk TransferSteps 46 - 51
Final action on day of transferSteps 52 - 57


For details of how to access any of the COP functions use the [Index of Functions] button on the left of the screen.

Initial action

  1. Your PAYE Manager or a nominated person of Officer Grade should
  • Contact EDS Administrative Support Team (Processing) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)a live employee list
  1. When the list is received if the scheme is being transferred to another Processing Office the Manager should
  • Check the number of cases to be transferred
  1. If they exceed 500
  • Contact your Regional Office for confirmation that the transfer can proceed
  1. Decide whether the movement of the scheme is a transfer, merger or succession. For more information see PAYE30000 onwards

  2. Send a typed stencil to INLAND REVENUE DIVISION Live Systems Scheduling, (This text has been withheld because of exemptions in the Freedom of Information Act 2000)to
  • Give details of the old and new office numbers and employer references
  • Say whether the move is a transfer, merger or succession
  • Ask for the appropriate taxpayer lists. See steps 6 to 9 below
  1. If you are transferring the live, leaver and JSA records to the same new employer reference
  • Ask for the ‘BULK TRANSFER – LIST OF ALL TAXPAYERS’
  1. If you are transferring the live employee records only
  • Ask for the ‘BULK TRANSFER – LIST OF LIVE TAXPAYERS’
  1. If you are transferring the leaver and JSA records only
  • Ask for the ‘BULK TRANSFER – LIST OF UB AND LEAVER TAXPAYERS’
  1. If you are transferring the live, leaver and JSA records but the leaver and JSA records are being transferred to a different reference from the live records
  • Ask for the ‘BULK TRANSFER – LIST OF LIVE TAXPAYERS’

And

  • The ‘BULK TRANSFER – LIST OF UB AND LEAVER TAXPAYERS’

And

  • Give the new references for each list
  1. When the lists are received
  • Pass them to the nominated Admin Assistant Grade officer to deal with

Action on receipt of Bulk Transfer List

  1. If the list shows – ‘THERE ARE NO RELEVANT CASES’
  • Take no action - there are no records to transfer
  1. If the list shows – ‘LIVE TAXPAYERS’
  • Attach to the list, any unworked forms P45(3) or P46 for the scheme being transferred
  • Partly complete form P248A. Add a note that the new office must use Function MS or MA where you have attached any unworked forms
  • Put both lists, unworked forms and form P248A in the employer’s 133M file
  • Pass the file to your Employer section
  1. If the list shows – ‘ALL TAXPAYERS’
  • Attach to the list, any unworked forms P45(3) or P46 for the scheme being transferred
  • Partly complete form P248A. Add a note that the new office must use Function MS or MA where you have attached any unworked forms
  • Put both lists, unworked forms and form P248A in the employer’s 133M file
  • Pass the file to your Employer section
  1. If the list shows – ‘UB AND LEAVER TAXPAYERS’
  • Follow the instructions in the booklet ‘Reorganisation of Districts’ which Service Delivery Support (Organisation and Structure) have issued to you
  1. If the list shows the names of taxpayers
  • Check the list for any entries under NOTES ETC for all the taxpayers on the list
  1. If the entries include one or more of the following notes, ‘INSP ONLY’, ‘UNP TXN’, ‘CANC TXN’, ‘NOMVT’ or ‘PH’
  • Pass the lists to the appropriate officer who should go to step 21

Otherwise

  • Go to step 17
  1. If there is other work to be done on the taxpayer record
  • Do not use a supervisable function during the last 4 days before the date of transfer
  1. If the NOTE shows ‘FILE’
  • Collect the file and keep it until the day of the transfer
  1. If the NOTE shows ‘BF’
  • Collect the BF papers from the BF box and / or Assistant Officer Grade desk pad and keep them until the day of the transfer
  1. If there is an open entry in the CG10(S)
  • Note both lists to show which cases have an open CG10(S) entry or are marked for investigation
  • Clear the entry on the CG10(S) list

Note: On day of transfer you will receive 2 copies of the list headed BULK TRANSFER – OLD DISTRICT EXCEPTION LIST. When you receive this list go to step 31

Action by appropriate officer on Bulk Transfer Lists

  1. If the list shows ‘UNP TXN’
  • Use Function UP to review the unprocessed work and take the appropriate action to ensure the UNPTXN signal is cleared as soon as possible
  1. If the list shows ‘CANC TXN’
  • Review the taxpayer record to identify the cancelled not corrected work and use the appropriate function to clear the CNCTXN signal
  1. If the list shows ‘NOMVT’
  • Ask your Inspector if the NOMVT signal can be removed
  1. If it can be removed
  • Use Function TA to delete the signal
  1. If the list shows ‘PH’
  • Ask your Inspector if the PH signal can be removed
  1. If it can be removed
  • Use Function TA to delete the signal
  1. If the list shows ‘INSP ONLY’
  • Contact the receiving office or Management Unit (MU) and consider whether the signal should be removed
  1. If it can be removed
  • Ask your Inspector to delete the signal
  • Retain the file or papers and send them personally to the new office or MU on the date of transfer
  1. If the list also shows ‘FILE’ or ‘BF’ and you were able to clear the other message or no action was needed
  • Pass the file, or BF and post pad papers to the Admin Assistant Grade officer dealing with the transfer
  1. If there is an open entry in the CG10(S)
  • Note both lists if the taxpayer is listed or marked for investigation
  • Clear the entry on the CG10(S) list

Action on receipt of Bulk Transfer - Old District Exception List

  1. If the list shows the names of taxpayers
  • Pass the list to the appropriate officer together with any file or BF papers
  • That person should then go to step 33
  1. If the list shows ‘NO EXCEPTIONS’
  • Go to step 56

Action by appropriate officer on Bulk Transfer - Old District Exception List

  1. If the list shows ‘UNP TXN’
  • Use Function UP to review the unprocessed work and take the appropriate action to ensure the UNPTXN signal is cleared as soon as possible

Then

  • Go to step 41
  1. If the list shows ‘CANC TXN’
  • Review the taxpayer record to identify the cancelled not corrected work and use the appropriate function to clear the CNCTXN signal

Then

  • Go to step 41
  1. If the list shows ‘NOMVT’
  • Ask your Inspector if the NOMVT signal can be removed
  1. If the NOMVT signal can be removed
  • Use Function TA to delete the signal

Then

  • Go to step 41
  1. If the NOMVT signal cannot be removed
  • Tell the new office the reason why the record cannot be transferred
  1. If the list shows PH
  • Ask your Inspector if the PH signal can be removed
  1. If the PH signal can be removed
  • Use Function TA to delete the signal

Then

  • Go to step 41
  1. If the PH signal cannot be removed
  • Tell the new office the reason why the record cannot be transferred
  1. If the record is a subsource record
  • Ask the nominated Inspector to use Function TX to delete the record

Then

  • Send the TX printout to the new office and ask them to use Function MS to create a new sub source record at the new reference
  1. If the record is not a sub source record
  • Ask the new office to use Function MA to transfer the taxpayer record
  1. If the record is a main employment record noted DECD
  • Ask the nominated Inspector to use Function TX to delete the record

Then

  1. If the record is a main employment record and is not noted DECD
  • Ask the new office to use Function MA to transfer the taxpayer record
  1. When all the list entries have been cleared
  • Attach the list to the main computer list of transferred files either in the P246 or 133M file

Action on receipt of Taxpayer Printout Schedule D Details - Bulk Transfer

  1. Where the printout states – ‘COMPUTER ISSUED ASSESSMENTS – DATE ISSUED’
  • If a date of issue within the last 30 days is shown
  • Go to step 51

Otherwise

  • Go to step 47
  1. If the heading in column – ‘APPEAL STATUS’ is ‘OPEN’
  • Go to step 51

Otherwise

  • Go to step 48
  1. If there is an amount in column – ‘TAX STOOD OVER’
  • Go to step 51

Otherwise

  • Go to step 49
  1. If there is an entry in column – ‘ASSESSMENT NOT YET ISSUED’
  • Go to step 51

Otherwise

  • Go to step 50
  1. Send both printouts to the new Processing Office
  • Request they set up the D in E record again
  1. Note the relevant headings on the printout
  • Prepare a dummy file
  • Send the file and both printouts to the appropriate officer to review in accordance with paragraph 161 of the D in E procedures book

Final action on day of transfer

  1. If the transfer is to another office or Management Unit and the transfer involves only the leaver and JSA records
  • Follow the instructions in the booklet ‘Reorganisation of Districts’
  1. In all other circumstances
  • Place one copy of the list headed ‘BULK TRANSFER – LIST OF LIVE TAXPAYERS’ or ‘ALL TAXPAYERS’ in the P246 file
  1. Pass the following to the Employer section
  • The other copy of the list
  • One copy of the ‘OLD DISTRICT EXCEPTION LIST’
  • Any taxpayer files
  • Any papers you collected from the BF boxes and post pads
  • The employer's 133M file
  • Any folder P245
  • A partly completed form P248A

Note: Where live JSA records are transferred you should tell the new office in the notes section of the form to use Function CD to issue form P6U(T) for each record

  1. Include a note headed
  • ‘Transfer out' for transfers out of the office

Or

  • ‘Merger of schemes' for merger cases

Note: Your note should ask the Employer section to follow the guidance in PAYE30000 onwards. Refer to the booklet `Reorganisation of Districts' if the transfer results from an office closure or reorganisation

  1. If the transfer is to a new reference within your office or Management Unit
  • Place one copy of the list headed ‘BULK TRANSFER – LIST OF LIVE TAXPAYERS’ in the employer’s 133M file
  1. Pass to the new reference
  • The employer’s 133M file
  • Any remaining copy of the ‘OLD DISTRICT EXCEPTION LIST’
  • Any taxpayer files
  • Any papers you collected from the BF boxes and post pads

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